Use Of Corporate Social Responsibility Research Articles

Instrumental Use of Corporate Social Responsibility and Capitalist Activism

Instrumental Use of Corporate Social Responsibility and Capitalist Activism

ADVANCING HEALTHCARE THROUGH CORPORATE SOCIAL RESPONSIBILITY: A CASE STUDY IN COIMBATORE DISTRICT

The concept of Corporate Social Responsibility (CSR) has expanded from traditional profit-focused models to include an organizations wider commitment to make beneficial contributions to the environment and society. This study examines the use of corporate social responsibility (CSR) in the healthcare sector in Tamil Nadu, highlighting the importance of companies operating in this field coordinating their operations with social, economic, and environmental concerns. The study explores the different initiatives and activities that healthcare organisations take on to support community development and well-being. The three main pillars that underpin the healthcare sectors CSR initiatives in Tamil Nadu are increasing access to medical facilities, raising public awareness of health issues, and funding healthcare-related projects. Through an analysis of case studies and contemporary practices, this study elucidates the diverse strategies utilised by healthcare organisations in the area to discharge their social obligations. These programmes support the communitys overall sustainable development in addition to addressing pressing health issues.

The use of corporate social responsibility in response to product‐harm crisis: How do stock market reactions matter?

AbstractThe initial stock market reaction to a product‐harm crisis is an important factor motivating firms to engage in corporate social responsibility (CSR). By analyzing event data on product‐harm crises in Chinese listed companies spanning from 2009 to 2019, we uncover evidence that crisis‐related abnormal returns have a significant negative association with the subsequent growth of CSR. Importantly, we find that this negative relationship is especially pronounced for firms that have a greater need to restore moral legitimacy, such as those receiving high levels of media favorability and positive analyst recommendations. These findings offer novel insights into the motivations behind firms' increased investment in CSR following product‐harm crises from a legitimacy perspective.

ANALISIS PEMANFAATAN DANA CORPORATE SOCIAL RESPONSIBILITY (CSR) BAGI PENINGKATAN KESEJAHTERAAN MASYARAKAT DI SEKITAR TAMBANG DI KABUPATEN KONAWE SELATAN

South Konawe Regency, which has many companies spread across several sub-districts, in implementing CSR in general, which is related to welfare, has not been felt by the community, especially those around the companies in South Konawe Regency. The aim of this research is to determine the process of allocating funds and the contribution of using Corporate Social Responsibility (CSR) funds to improve the welfare of communities around mines in South Konawe Regency. This type of research is qualitative research which is descriptive exploratory in nature which attempts to describe or describe the various realities found in this research. The sample selection method for this research was purposive. The mines sampled are divided into two categories, namely mines that have production operation status and mines that still have exploration status located in 7 (seven) sub-districts, namely Punggaluku, Laeya, Palangga, South Palangga, Lainea, Lalembu and Laonti. Data collection techniques are the observation method, questionnaire method, and documentary method. The data analysis techniques in this research are divided into three, namely data reduction, data display, and drawing conclusions or verification. The research results show that the company's CSR allocation process is carried out by the CSR sector making an annual budget plan. The budget is made based on the year's work plan and on requests from the surrounding community. However, whether the action plan from the CSR budget plan is carried out according to plan or not depends on the profit obtained by the company. So that the company in terms of distribution of Corporate Social Responsibility (CSR) funds is not carried out evenly in the community. Contributions in the use of Corporate Social Responsibility (CSR) funds are not only intended for the community but also for the company itself. The use of CSR funds for community welfare has not been felt by society in general, especially people who live in areas around the mine. Several companies in South Konawe Regency in the process of allocating CSR funds generally focus more on physical aspects such as building mosque ceilings, making curtains, making football field stands and repairing school buildings and so on.

Salute to service or salute to skepticism? An empirical analysis of military members’ perceptions of the NFL’s military campaign

PurposeSport organizations’ use of corporate social responsibility (CSR) has become commonplace. Similarly, academic inquiry into the CSR phenomenon has become almost as ubiquitous. However, this paper argues that a group has been forgotten about in the literature surrounding sport and CSR: the campaign beneficiary, especially in sport-based CSR research. After all, CSR campaigns are intended to support a certain group.Design/methodology/approachUsing a social identity theory and social identity complexity qualitative framework, this paper analyzes the perceptions of the National Football League's (NFL) Salute to Service military campaign among service members, veterans and families.FindingsAfter collecting data via a series of 16 interviews, while service members stated that the service members appreciated the campaign and appreciated what the NFL seeks to do through the campaign, this specific Salute to Service did not have a significant cognitive and behavioral impact for these military consumers.Originality/valueThis work builds on prior CSR beneficiary literature, providing an opportunity to further expand ways in which sport organizations can make sports organizations' CSR campaigns more impactful.

Transactions with related entities in the light of tax solutions and CSR goals

Purpose: The aim of the article is to analyze the impact of transactions with related entities on the company's financial results and the implementation of sustainable development goals. The lack of the tax dimension of corporate social responsibility in the literature encourages research in this area. Design/methodology/approach: Based on the study of literature and legal regulations, reference was made to the transfer pricing policy as the main instrument of tax optimization in the light of CSR solutions. It also conducted its own survey research to learn more about the relationship between the use of corporate social responsibility in a company's strategy and its approach to taxation. Findings: The article shows that the proposed changes in the publication of financial statements and non-financial reporting, together with the transfer pricing policy, constitute a new face of tax optimization in the context of corporate social responsibility. Based on the study, it can be concluded that CSR should be extended to include tax issues in the field of transactions with related entities. Originality/value: Little is known in the literature about tax issues in CSR, although solutions are increasingly being introduced to encourage companies to behave socially responsibly. Recommendations for solutions in the field of disclosing information about transactions with related entities involving CSR in the context of tax avoidance constitute the originality of the article. Keywords: corporate social responsibility, corporate taxation, tax avoidance, transfer pricing, capital groups. Category of the paper: Research paper.

THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND SMALL BUSINESS DEVELOPMENT

The article systematizes the concept of small business and conducts research to determine the relationship between corporate social responsibility (CSR) and small business development. The purpose of the study is to test and identify which external or internal elements of CSR most strongly aff ect small businesses. The main goal of our work is to show how corporate social responsibility aff ects the effi ciency of the company. Methodology. The data of 100 small businesses were analyzed through a questionnaire. We developed a model consisting of external and internal CSR, tested 5 hypotheses. SmartPls software was used in the study. Originality / value of the research. An attempt was made to systematize the concept of entrepreneurship (small business), to identify the relationship between the social responsibility of business and the development of small business in the country. A CSR hypothesis that is directly related to the results of small business is proposed. Findings. Our results show the positive impact of CSR on small businesses. We found that CSR has a positive eff ect on both market effi ciency and current profi tability (External CSR on market effi ciency, β=0.405, p=0.000, on current profi tability β=0.404, p=0.000; Internal CSR on market effi ciency, β =0.492, p=0.000, on current profi tability β=0.490, p=0.000).The results of this study can be used by entrepreneurs and top management as an attempt to increase the effi ciency of small business through the use of corporate social responsibility (CSR) to gain sustainable competitive advantages. The author's contribution is to determine the relationship between CSR and the fi rm's performance.

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, RISK MINIMIZATION, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Penelitian yang dilakukan dengan tujuan untuk mengetahui bagaimana pengaruh dari variabel independen yakni profitabilitas, leverage, ukuran perusahaan, risk minimization dan media exposure terhadap pengungkapan Corporate Social Responsibility (CSR). Popolusi penelitian 77 perusahaan property dan real estate yang listing di BEI dengan tahun pengamatan 2017-2020. Metode purposive sampling digunakan dalam pengambilan sampel penelitian sehingga diperoleh 160 perusahaan dengan tahun penelitian 2017-2020. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian secara parsial menunjukkan bahwa variabel independen yaitu Profitabilitas, Leverage, Ukuran Perusahaan, Risk Minimization, dan Media Exposure berpengaruh positif dan signifikan terhadap variabel dependen yakni pengungkapan Corporate Social Responsibility.

IMPLEMENTASIPROGRAM CORPORATE SOCIAL RESPONSIBILITY PADA PT. EKADURA SEI MANDINGKABUPATEN ROKAN HULU(Studi Pemberdayaan Ekonomi Masyarakat )

Abstract 
 The purpose of this research is to know and analyze the implementation of Corporate Social Responsibility program at PT. Ekadura Sei Manding, Rokan Hulu Regency. This research is qualitative with a descriptive case approach The results showed that there are several indicators that must be considered in the implementation of corporate social responsibility (CSR) program at PT. Ekadura Sei Manding Rokan Hulu Regency is the form and content of policies, organizational capabilities with all its resources and environmental influences. If PT. Ekadura Sei Manding Rokan Hulu Regency cannot meet the 3 (three) indicators, there will be obstacles that can trigger failure in the Implementation of Corporate Social Responsibility program. Therefore, related to the Implementation of Corporate Social Responsibility program at PT. Ekadura Sei Manding Rokan Hulu Regency as a whole has not been running optimally, effectively and efficiently. Factors inhibiting the implementation of corporate social responsibility program. PT. Ekadura Sei Manding includes the improper use of Corporate Social Responsibility (CSR) grants, erratic disbursement of aid funds, the misappropriation of business capital, lack of public awareness in utilizing assistance, lack of knowledge and skills of program implementing employees and weak commitment of company leaders in organizing the implementation of corporate social responsibility programs.

CSR Shifting to HSR? A Critical Analysis of Future Trends

In the past few years a shift is seen in the use of Corporate Social Responsibility (CSR) to a Human Social Responsibility (HSR) approach. This is based on the idea that a business has its employees as a resource and not just a beneficiary of the CSR practices of this business, and that employees are the sustained element of CSR as they can impact its objectives and scope with ease due to interaction with management and community at the same time. This research reviews literature related to both areas and the reasons such shift is seen in different business industries, and how HSR is handled by employees at different levels of the organization, as well as the limitations related to HSR.

Corporate social responsibility disclosures and reputation risk management post the banking royal commission: a study of the big four banks

PurposeThis study aims to explore the use of corporate social responsibility (CSR) disclosures by the “Big Four” Australian banks post the banking royal commission (BRC) to manage their reputational risk.Design/methodology/approachThis paper uses a case study approach through a thematic analysis of the Big Four banks’ annual and sustainability reports and uses reputation risk management (RRM) as a conceptual lens to explore the image restoration strategies used by these banks.FindingsThe study finds that a corrective action strategy was disclosed extensively by all four banks whereby each bank outlined the actions that they were undertaking to correct the deficiencies identified by the BRC. However, the impact of these proposed actions was tampered by the fact that each bank sought to use strategies to reduce the offensiveness of their misdemeanours. It is argued that while disclosure on corrective actions and compensation is useful, an emphasis on reducing offensiveness of actions impacts the effectiveness of banks’ responses and their acceptance of full responsibility for their actions.Research limitations/implicationsThis paper applies the RRM perspective to a recent reputation damaging event, thereby expanding the literature on image restoration strategies used by companies during major incidents.Practical implicationsThis study provides useful insights in relation to the approaches used to manage the reputational risk arising from the BRC. It provides insights into the credibility of information disclosed post an incident and has potential implications for the assurance of such information.Social implicationsGiven the critical importance of the banking industry to modern society, misconduct in this sector needs a closer examination, requiring a greater need for responsibility from its key players.Originality/valueThis study extends the applicability of the RRM perspective to a social incident and highlights that it is reputation, rather than legitimacy, that is critical when organisations in an industry face extensive public scrutiny. A thematic analysis approach adds value to the methods used for analysing CSR disclosures.

Data responsibility, corporate social responsibility, and corporate digital responsibility

AbstractThis commentary looks at the use of corporate social responsibility (CSR) mechanisms for implementing responsible data use. The commentary offers an overview of CSR theory and the discourse on a growing phenomenon known as corporate digital responsibility (CDR). The commentary links these theories to the historical debates on the nature of technology, ethics, and society. The aim is to reflect on CSR and CDR mechanisms and ignite the discussion on their adequacy considering the pursuit of data responsibility. Through our discussion and brief case studies, the paper reveals the gaps in relying on CSR and CDR and the need for a broader societal and comprehensive approach.

Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX

In Indonesia, there are tax evasion cases involving taxpayers paying taxes that must be paid in various ways. This gap phenomenon occurs in the case of a coal mining company that has been proven to have evaded tax. In addition, there are many more cases that show corporate tax evasion and have caused many state losses that impact the country's economic growth because of their efforts to reduce costs which are a source of income for the state. This study aims to provide empirical evidence of the effect of applying tunneling incentives, risk management, and firm characteristics using the leverage ratio and firm size, as independent variables, on tax avoidance as the dependent variable, with the use of Corporate Social Responsibility (CSR) as the independent variable. Variable moderator. Determination of the sample using the purposive sampling technique obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through Eviews-11. The results showed that tunneling incentive and firm size had a significant positive effect on tax avoidance. Risk management and leverage do not affect tax avoidance. Corporate social responsibility can only moderate the effect of tunneling incentives on tax avoidance and firm size on tax avoidance but cannot moderate the effect of risk management and leverage.

Corporate Social Responsibility and Environmental Protection in the Nigerian Energy Sector: Reflection on Issues and Legal Reform

The abatement of environmental degradation has been an issue which has received growing attention in recent times. Despite the increased attention however, environment pollution has remained unabated in Nigeria with its adverse impacts on the citizens. The question then is, do businesses owe society any social responsibility as it relates to the protection of environment? The Energy sector in Nigeria plays a very crucial role in Nigeria’s development, as the industrial development and innovation necessary for the economic development of any country is directly linked to the management of energy resources. Nigeria is endowed with abundant (fossil fuel) energy resources, such as oil, gas, coal, fuel wood, etc., which are dominantly the fuel sources for electrical energy production, yet, Nigeria is faced with environmental challenges capable of limiting and destroying access to these energy resources without taking cognizance of their environmental control. Therefore, this article attempts at navigating the imperative of Corporate Social Responsibility. Furthermore, the use of Corporate Social Responsibility as a tool for abatement and prevention of environmental damage to the energy sector is considered. Finally, possible recommendations were made as control measure through CSR in Nigeria in order to protect the energy resources and ensure a clean and healthy environment.

Attention to social issues and CEO duality as enablers of resilience to exogenous shocks in the tourism industry

The tourism literature recognises the importance of resilience to crises, but little is known about how tourism firms become resilient. In particular, the use of corporate social responsibility (CSR) as a risk-reduction strategy has been identified as an important gap in the literature. Aiming to fill this gap and adopt a more integrative view, this study examines complementarities between tourism firms' attention to social issues and corporate governance mechanisms in the context of the COVID-19 pandemic. Supported by the attention-based view and stewardship theory, the findings show that firms' attention to social issues and CEO duality might be associated with higher degrees of firm resilience. If firms have a CSR committee, the presence of CEO duality might leverage firms’ attention to social issues. The findings suggest that corporate governance should not restrict executive flexibility when tourism firms face exogenous shocks if firms pay attention to social issues.

The use of corporate social responsibility in the recovery phase of crisis management: A case study in the Brazilian company Petrobras

Despite evidence that the extractive industry adheres to corporate social responsibility (CSR), companies developing such activities still attract negative attention because of their frequent involvement in crises. The adoption of CSR practices to respond to crises is particularly important for the postcrisis, for which the literature has been extensive in documenting the mechanisms mobilized by organizations for damage control and for learning from crisis events. However, the previous literature has been less prolific in investigating the recovery phase of crises, which involves a series of actions that organizations might undertake between the phases of damage control and learning. By employing an inductive and qualitative approach, this paper examines the use of CSR practices during the recovery phase of crises in the oil industry context by investigating three cases involving the Brazilian company Petrobras. Our findings indicate that four mechanisms are mobilized in the recovery phase of the different crises: penance, deference, renaissance and insurance. With the adoption of a processual perspective, our paper provides a comprehensive understanding of the processes underlying these four mechanisms and how they shape the actions of organizations in high-risk activities such as the extractive industry.

Expanding Conflicts of Interest in Public Health Research

Expanding Conflicts of Interest in Public Health Research

The use of Corporate Social Responsibility (CSR) as a political tool: A case study of tobacco industry in Swabi Pakistan

Corporate Social Responsibility (CSR) is perceived as a major component of contemporary business policies. It is considered as a significant tool for business promotion and survival in the 21st century. The ideas of CSR (Welfare) and the business model, tobacco companies create a contradictory concept as it kills one-half of its chain users. Tobacco companies are strictly prohibited by international and local laws from the promotion of their products. In order to cope up with such strict laws, they start social initiatives. Hence, they take help from the idea of CSR. Through CSR they earned a soft image and entered in politics to influence public policy in their favour. This paper is an effort to discuss the real situation behind CSR initiatives of tobacco industry in Pakistan. Annual reports of Philip Morris Pakistan and Pakistan tobacco Company are analysed. Interviews of local companies’ owners or officials, research papers, newspaper articles and related sites have been investigated to get the conclusion. Resultantly, this paper emphasizes on the CSR regulations and centralization. The findings also indicate that tobacco money is directly and indirectly used in politics in the form of CSR.

Company Responses in Times of Crisis: A Content Analysis of COVID-19 Emails

This study searches for recurring themes appearing in the many emails sent during the COVID-19 pandemic from companies all over the world to their clients. The goal is to identify themes and if companies employed use of Corporate Social Responsibility (CSR) between national companies and local businesses. Through use of a content analysis, results indicate that many companies employed a corrective action approach to help mitigate the spread of the coronavirus, with national companies more likely to employ CSR than local businesses, if at all.

FORMATION OF THE MODERN PARADIGM OF FORMATION AND USE OF CORPORATE SOCIAL RESPONSIBILITY OF CONSTRUCTION ENTERPRISES

It is proved that the formation of a modern paradigm of formation and use of corporate social responsibility is an important factor influencing the development of construction companies. Corporate social responsibility is defined as a modern toolkit based on a system of structural components, covering various areas of operation of construction companies. It is characterized as a system of targeted actions of stakeholders of construction companies aimed at meeting their material, socio-economic, corporate needs, taking into account investment, innovation, environmental, urban planning, project areas of construction companies to increase social dialogue and social factors and companies. The aim of the study is to form a modern paradigm of formation and use of corporate social responsibility of construction companies, taking into account the transformational processes occurring in the external and internal environment. The study solves the problem of the purpose: the definition of corporate social responsibility of construction companies as a modern tool for their development; characteristics of structural components of corporate social responsibility of construction companies; identification of modern aspects of the formation and use of corporate social responsibility of construction companies. The normative-legal provision of formation and use of corporate social responsibility of construction enterprises is characterized. Modern aspects of application of corporate social responsibility of construction enterprises are defined. As a result of the research the author's definition of corporate social responsibility of construction enterprises is proposed, which is determined through the prism of system characteristics of stakeholders' interaction to meet their material, socio-economic, corporate needs, taking into account investment, innovation, environmental, urban planning, project areas. In the process of forming and using CSR, a social dialogue is provided between all stakeholder groups, which creates conditions for the development of BP. Elements of formation and use of corporate social responsibility of construction companies are identified, which reflect the directions and features of their activities, social dialogue and interaction with stakeholders.